Fees for technical services 2%, TDS is deducted under Section 194J of the Income Tax Act.

 The threshold for applying TDS under  Section 194J  has been raised from  ₹30,000  to  ₹50,000  (i.e., TDS is required only if total payments in a year exceed ₹50,000). Yes attached herewith TDS chart.

 This new threshold is effective from 1 April 2025 for FY 2025-26 and onward.